{"data":{"id":"us-id/idaho-code-63-2501","jurisdiction":"us-id","citation":"Idaho Code § 63-2501","heading":"Purpose.","body":"It is the intent and purpose of this act to levy a tax on all cigarettes sold, used, consumed, handled or distributed within this state, and to collect the tax from the person who first sells, uses, consumes, handles, or distributes the cigarettes.","path":["TITLE 63 REVENUE AND TAXATION","CHAPTER 25 CIGARETTE AND TOBACCO PRODUCTS TAXES"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch25/sect63-2501/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:23:48Z","sha256":"84cd1bd575a3de504c4a61f88446f6dd5d4c9a2a2f7dabd9f3d17b1b80a34cd3","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-63-2470","next":"us-id/idaho-code-63-2502"},"notice":"GroundRules: Original legal text. Not legal advice."}